SELECT
  COUNT(*)
INTO
  :numberOfRecords 
FROM
  TaskAssignment ta 
WHERE ta.assigneeType = :assigneeType 
  AND ta.taskID = :taskID 
  AND ta.relatedID IN 
  ( 
  SELECT
    DISTINCT wqs.workQueueID 
  FROM
    WorkQueueSubscription wqs,
    Users u 
  WHERE wqs.userName = u.userName 
    AND wqs.subscriberType = :subscriberType 
    AND u.statusCode = :recordStatus 
    AND u.userName = :userName 
  )